Mr. James Dillingham Young ("Jim") and his wife, Della, are a couple living in a modest flat. They each have one possession in which they take pride: Della's beautiful long, flowing hair, almost to her knees and Jim's shiny gold watch, which had belonged to his father and grandfather.
On Christmas Eve, with only $1.87 in hand, and desperate to find a gift for Jim, Della sells her hair for $20, and eventually finds a platinum fob chain for Jim's watch for $21. She found the perfect gift at last and runs home and begins to prepare dinner.
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